Tamarac, FL Hotels & Lodging: Transient Occupancy Tax (2026)

Tamarac itself does not levy a hotel or short-term-rental occupancy tax; Broward County administers the Tourist Development Tax, and the State of Florida Department of Revenue collects sales tax on transient rentals. The City Code enforces those obligations indirectly, through its vacation rental permit process. Sec. 12-229(a)(8) requires every vacation rental permit application to include proof of registration with the Florida Department of Revenue for sales tax collection and with Broward County for Tourist Development Tax; an owner claiming a sales-tax exemption must instead submit a sworn affidavit and a copy of the state's exemption certificate.

Sec. 12-233(5) repeats the requirement at the issuance stage, requiring a Florida Department of Revenue certificate of registration for tourist development taxes, sales surtaxes and vacation rental taxes before Community Development may issue the permit. Because the permit application also requires proof, under Sec. 12-229(a)(9), of any Florida Department of Business and Professional Regulation transient public lodging license the state requires, the city's vacation rental permit functions as a local checkpoint tying a short-term rental's ability to legally operate in Tamarac to its compliance with the county and state tax-registration regime, rather than creating a separate city-level occupancy tax.

Sec. 12-238(c)(2) reinforces this by letting the city notify the Broward County Tax Collector and Property Appraiser, along with the state DBPR and Department of Revenue, when it issues a compliance warning against a vacation rental owner.